The college district in which I work provides the option for those of us who accumulate excess vacation time each year: receive payment for the unused time or donate the unused time to a Catastrophic Leave fund from which an employee may apply for an extension of wages when their own sick and vacation time has been depleted. I donated several weeks of unused vacation time, which I would have received more than $3,000 for had I chosen to receive payment instead. May I deduct this as a charitable contribution to the college district?
